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Eligibility

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(Querist)
01 March 2015 Can Mr.X who is a CA in practice audit the books of Y Ltd in his individual capacity, if the accounts of Y Ltd is maintained by a Co in which Mr.X hold substantial interest?
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Sanket

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Sanket (Expert)
01 March 2015 No. Read it with Disqualification of auditor.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
02 March 2015 Not eligible for appointment. Please read section 139 along with Section 141 of Companies Act 2013 and Rule 10 of Companies (Audit and Auditors) Rules 2014.
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